Livers of skipjack tuna (Katsuwonus pelamis) and yellowfin tuna (Thunnus albacares) were investigated on the food compositional characteristics and also compared to that of Alaska pollack (Theragra chalcogramma). The proximate compositions of skipjack tuna and yellowfin tuna livers were high in crude protein, carbohydrate, and crude ash, while were low in crude lipid when compared to that of Alaska pollack liver. The results of heavy metal suggested that tuna livers appeared safe as a food resource. The total amino acid contents of skipjack tuna and yellowfin tuna livers were 17.7 and 17.1 g/100 g, respectively, and the major amino acids in both livers were aspartic acid, glutamic acid, alanine, valine, leucine, and lysine. Tuna livers were good sources of iron and zinc, while have low lipid content. The extractive nitrogen contents of skipjack tuna and yellowfin tuna livers were 526.5 and 468.2 mg/100 g, respectively, and their major free amino acids were taurine, glutamic acid, and alanine. From the results of taste value, the major taste active compounds among free amino acids were glutamic acid and aspartic acid.